Every business firm prepares final accounts at the end of accounting year; here are the best collections of final accounts with adjustments for board exam.
PROBLEMS AND ANSWERS |
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 13
The following balances were extracted from ABC Company Ltd as on 31st December 2019:
Particulars |
Amount Dr |
Amount Cr |
|
Gross profit |
|
1,86,000 |
|
Cash at bank |
80,000 |
|
|
Sundry debtors and creditors |
25,000 |
53,000 |
|
Bills receivable and payable |
90,000 |
33,500 |
|
Salaries |
37,000 |
|
|
Investment in shares |
90,000 |
|
|
Land and building |
480,000 |
|
|
Furniture |
50,000 |
|
|
Preliminary expenses |
10,000 |
|
|
9% debentures |
|
4,00,000 |
|
General reserve |
|
1,25,000 |
|
Plant and machinery |
220,000 |
|
|
Calls in arrear |
20,000 |
|
|
Retained earnings account |
|
47,000 |
|
Interest on debenture |
36,000 |
|
|
General expenses |
23,000 |
|
|
Interim dividend |
9,500 |
|
|
Reserve for bad debts |
|
2,000 |
|
Closing stock |
76,000 |
|
|
Share capital |
|
4,00,000 |
|
|
12,46,500 |
12,46,500 |
|
Consider the following information:
a. Depreciate plant and machinery by 10% and furniture by 12%
b. Write off the preliminary expenses fully
c. Rs 4,000 is to be provided for income tax
d. Transfer Rs 12,000 to the general reserve
e. Income tax of the last year Rs 2,500 has been paid this year
f. Reserve for bad and doubtful debts to be maintained at 8% on sundry debtors
g. Directors proposed a 10% dividend on paid up capital including interim dividend
Required: (1) Profit and loss account; (2) Profit and loss appropriation account; (3) Balance sheet
[Answer: Net profit = Rs 48,000; Surplus = Rs 42,500; Balance sheet = Rs 10,78,500]
*Tax paid of last year is debited in P&L Appn account and deducted from bank balance
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 14
The trial balance of Swarnim Company Ltd as on 31st March 2020 as follows:
Particulars |
Amount Dr |
Particulars |
Amount Cr |
Land and building |
10,00,000 |
Authorized and issued capital: |
|
Plant and machinery |
430,000 |
(10,000 shares of Rs 100 each) |
10,00,000 |
Preliminary expenses |
20,000 |
Sundry creditors |
2,00,000 |
Calls in arrear |
40,000 |
Reserve fund |
50,000 |
Cash in hand |
20,000 |
P&L appropriation account |
50,000 |
Investment in debentures |
40,000 |
Sales |
15,00,000 |
Bills receivable |
30,000 |
10% debenture of Rs 100 each |
5,00,000 |
Goodwill |
40,000 |
|
|
Debtors |
80,000 |
|
|
Interim dividend |
40,000 |
|
|
Repairs |
10,000 |
|
|
Purchase |
12,00,000 |
|
|
Sales return |
20,000 |
|
|
Advertisement |
20,000 |
|
|
Audit fees |
5,000 |
|
|
Wages and salaries |
1,00,000 |
|
|
Insurance |
25,000 |
|
|
Stock at beginning |
1,00,000 |
|
|
General expenses |
30,000 |
|
|
Debenture interest |
50,000 |
|
|
|
33,00,000 |
|
33,00,000 |
Additional information:
a. Create a reserve for bad debt at 5% on sundry debtors
b. Provide depreciation on plant and machinery by Rs 53,000
c. Reserve fund to be increased by Rs 10,000
d. Directors proposed a dividend of 10% on paid up capital
e. Write off preliminary expenses by Rs 15,000
f. Make provision for tax at 30%
g. Closing stock Rs 3,00,000
Required: (1) Trading account; (2) Profit and loss account;
(3) Profit and loss appropriation account; (4) Balance sheet
[Answer: Gross profit = Rs 3,80,000; Net profit = Rs 1,17,600;
Surplus = Rs 21,600; Balance sheet = Rs 18,88,000)
*Tax (380,000 – 212,000) @ 30% = Rs 50,400]
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Click on link for YouTube videos |
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Share (Accounting for Share) |
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Share in Nepali |
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Debentures |
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Final Account: Class 12 |
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Final Account in Nepali |
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Work Sheet |
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Ratio Analysis (Accounting Ratio) |
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Fund Flow Statement |
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Cash Flow Statement |
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Theory Accounting Xii |
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Theory: Cost Accounting |
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Cost Accounting |
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LIFO−FIFO |
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Cost Sheet, Unit Costing |
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Cost Reconciliation Statement |
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Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 15
The trial balance of Expo Company Ltd as on 31st December 2019 is given below:
Particulars |
Debit |
Particulars |
Credit |
Cash and bank balance |
56,000 |
Equity share capital of Rs 100 each |
4,00,000 |
Opening stock |
1,20,000 |
10% Debenture |
1,00,000 |
Taxes and rent |
25,000 |
Sale revenue |
7,00,000 |
Purchase |
2,50,000 |
Creditors |
36,000 |
Wages |
2,25,000 |
Bank overdraft |
30,000 |
Discount |
10,000 |
Discount |
15,000 |
Building |
3,00,000 |
Transfer fees |
5,000 |
Carriage inward |
5,000 |
Return outward |
10,000 |
Carriage outward |
10,000 |
Provision for doubtful debts |
4,000 |
Sundry debtors |
80,000 |
Profit and loss account |
50,000 |
Machinery |
1,50,000 |
|
|
Furniture |
50,000 |
|
|
Loose tools |
25,000 |
|
|
Advertisement |
10,000 |
|
|
General expenses |
15,000 |
|
|
Bad debts |
4,000 |
|
|
Debenture interest paid up to 30th June |
5,000 |
|
|
Insurance |
10,000 |
|
|
|
13,50,000 |
|
13,50,000 |
Additional information:
a. The authorized capital of the company was Rs 6,00,000
b. Stocks on 31st Chaitra were valued at Rs 80,000
c. Depreciate plant and machinery at the rate of 10%
d. Provision for doubtful debts increased up to Rs 5,000
e. Wages outstanding was Rs 4,000
f. A general reserve is created for Rs 10,000
g. Directors proposed final dividend of 10% paid up capital
h. Prepaid insurance Rs 5,000.
Required: (1) Trading account; (2) Profit and loss account; (3) Profit and loss appropriation account; (4) Balance sheet
[Answer: Gross profit = Rs 1,86,000; Net profit = Rs 101,000;
Surplus = Rs 101,000; Balance sheet = Rs 7,26,000;
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 16
Lumbini Trading Company provides you the following trial balance on 31st March 2020:
Debit |
Amount |
Credit |
Amount |
Opening stock |
50,000 |
Sales |
6,20,000 |
Purchase |
4,50,000 |
Authorized and issued capital: |
|
Cash at bank |
74,000 |
Equity share capital @ Rs 100 |
2,00,000 |
Carriage on purchase |
25,000 |
8% preference share capital |
2,00,000 |
8% investment |
1,10,000 |
Share premium |
20,000 |
Wages |
45,000 |
General reserve |
75,000 |
Sundry debtors |
35,000 |
Account payable |
38,000 |
Fixed assets |
1,95,000 |
P&L account last year |
12,900 |
Depreciation written off |
20,000 |
|
|
Advance tax paid |
66,500 |
|
|
Trade expenses |
15,400 |
|
|
Salaries |
40,000 |
|
|
Establishment charges |
30,000 |
|
|
Calls in arrears |
10,000 |
|
|
|
11,65,900 |
|
11,65,900 |
Additional information:
a. Stock at end of the year was valued at Rs 2,14,000
b. Dividend to preference shares capital was declared and paid
c. Make provision for bad and doubtful debts at 5% on sundry debtors
d. Make provision for tax at 25% of the profit
e. General reserve to be increased by 20% of net profit after tax
f. Directors proposed a dividend of 10% on paid up capital
g. Interest on investment is due for last three years
Required: (1) Trading & Profit and loss account; (2) Profit and loss appropriation account; (3) Balance sheet
[Answer: Gross profit = Rs 264,000; Net profit = Rs 137,437; Surplus = Rs 87,850;
Bank = Rs 58,000; Balance sheet = Rs 719,150;
Tax (Cr 290,400 – Dr 107,150) @ 25% = Rs 45,813;
Net profit (183,250 – 45,813) = Rs 137,437;
General reserve (Rs 137,437 @ 20%) = Rs 27,487
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 17
The trial balance of Niwas Company Ltd as on 31st March 2020 is given below:
Particulars |
Amount Dr |
Amount Cr |
|
Equity share capital (Rs 100 each) |
|
5,00,000 |
|
8% Debenture |
|
50,000 |
|
Purchase and sales |
3,00,000 |
7,60,000 |
|
Calls in arrears |
30,000 |
|
|
Opening stock |
20,000 |
|
|
Rent and taxes |
25,000 |
|
|
Purchase return |
|
5,000 |
|
Wages |
1,50,000 |
|
|
Carriage |
15,000 |
|
|
Salaries |
65,000 |
|
|
Salaries outstanding |
|
10,000 |
|
Discount |
10,000 |
5,000 |
|
Sundry debtors and creditors |
1,00,000 |
25,000 |
|
Plant and machinery |
2,00,000 |
|
|
Land and building |
3,00,000 |
|
|
Patent |
1,25,000 |
|
|
General expenses |
30,000 |
|
|
Bad debts and provision |
3,000 |
4,000 |
|
Debenture interest |
4,000 |
|
|
Prepaid insurance |
5,000 |
|
|
Advance commission received |
|
10,000 |
|
Bank and bank overdraft |
48,000 |
45,000 |
|
Profit and loss appropriation account |
|
16,000 |
|
|
14,30,000 |
14,30,000 |
|
Additional information:
a. the authorized capital of the company was Rs 7,50,000
b. Closing stock valued Rs 15,000
c. Appreciate land and building by 5% and depreciate plant and machinery by 10%
d. Provision for bad debts to be increased by 5%
e. Prepaid insurance expired Rs 3,000
f. The whole amount of advance commission is earned
g. Provision made for income tax Rs 30,000
h. Transfer to general reserve Rs 20,000
i. Directors proposed a dividend @ 10% on paid up capital
Required: (1) Trading account; (2) Profit and loss account
(3) Profit and loss appropriation account; (4) Balance sheet
[Answer: Gross profit = Rs 295,000; Net profit = Rs 134,000;
Surplus = Rs 83,000; Balance sheet = Rs 780,000]
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 18
AM Company Ltd has authorised capital of Rs 10,00,000 divided into 10,000 equity shares Rs 100 each. The trial balance on 31st December 2019 is given below:
Particulars |
Amount |
Particulars |
Amount |
Purchase |
5,00,000 |
Paid up capital: |
. |
Opening stock |
50,000 |
10,000 equity shares of Rs 50 each |
5,00,000 |
Wages |
1,30,000 |
Sales |
10,00,000 |
Salaries |
60,000 |
5% Debentures (1‒4‒2019) |
1,00,000 |
Discount allowed |
10,000 |
Purchase return |
5,000 |
Sundry debtors |
60,000 |
Discount received |
3,000 |
Plant and machinery |
6,00,000 |
Sundry creditors |
32,000 |
Land |
2,00,000 |
Short term loan |
50,000 |
Furniture (1‒1‒2019) |
50,000 |
Provision for doubtful debts |
2,000 |
Tax paid of last year |
20,000 |
P&L appropriation account |
1,28,000 |
Cash at bank |
40,000 |
|
|
8% Investment |
30,000 |
|
|
Carriage inwards |
10,000 |
|
|
General expenses |
20,000 |
|
|
Interest on debenture |
2,500 |
|
|
Rent and rates |
25,500 |
|
|
Insurance (1‒10‒2019) |
12,000 |
|
|
|
18,20,000 |
|
18,20,000 |
Additional information:
a. Goods lost by fire worth Rs 50,000 and Insurance Company accepted claim only 80%.
b. Value of closing stock at the end Rs 40,000.
c. Goods worth Rs 2,000 were given as free sample.
d. Part of furniture costing Rs 20,000 was sold for Rs 10,000 on 1st July 2016 but omitted to record.
e. Depreciate plant and machinery 10% and furniture by 20%.
f. Appreciate land by Rs 50,000.
g. Bad debts written of Rs 2,000 and provision for bad debts is to be increased Rs 5,000.
h. Transfer Rs 25,000 to general reserve and sinking fund 30,000.
i. The directors decided to pay dividend Rs 10 per share.
j. Outstanding wages Rs 10,000 but prepaid salaries Rs 5,000
k. Insurance policy was taken for 12 months.
l. Make provision for tax for the current year Rs 20,000
Required: (1) Trading account; (2) Profit and loss account; (3) Profit and loss appropriation account; (4) Balance sheet
[Answer: Gross profit = Rs 3,97,000; Net profit = 222,150;
Surplus = Rs 175,150; Balance sheet = Rs 10,43,400;
* Furniture, Depn on P&L = Rs 8,000 & Rs 6,000; Loss = Rs 8,000]
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 19
DK Company Ltd has authorised capital of Rs 10,00,000 divided into 7,000 equity shares and 3,000, 8% preference shares of Rs 100 each. The trial balance on 31st December 2019 is given below:
Particulars |
Amount |
Particulars |
Amount |
Salaries |
1,00,000 |
Gross profit |
3,34,000 |
Office expenses |
5,000 |
6% Debentures |
2,00,000 |
Customers |
50,000 |
Commission |
5,000 |
Plant and machinery |
3,50,000 |
Suppliers |
35,000 |
Land and building |
4,50,000 |
Short term loan |
95,000 |
Vehicles (1st July 2019) |
1,50,000 |
Provision for doubtful debts |
3,000 |
Furniture |
40,000 |
P&L appropriation account |
6,000 |
Tax paid of last year |
10,000 |
Calls in advance |
20,000 |
Bank balance |
60,000 |
Unearned commission |
20,000 |
Interest |
8,000 |
Interest |
2,000 |
Sundry expenses |
30,000 |
Paid up capital: |
– |
Rent paid |
40,000 |
7,000 shares of Rs 70 each |
4,90,000 |
Advance salary |
2,000 |
2,000, 8% Pref. shares @ Rs 100 |
2,00,000 |
Closing stock |
45,000 |
|
|
10% investment |
50,000 |
|
|
Goodwill |
20,000 |
|
|
|
14,10,000 |
|
14,10,000 |
Additional information:
a |
Depreciate plant and machinery and vehicles by 10% and furniture by 15%. |
b |
Revalued of land and building Rs 6,00,000. |
c |
Adjust bad debts 10%, doubtful debts 5% and discount on customers 2%. |
d |
Suppliers agreed to allow 2% discount. |
e |
Monthly rent is Rs 4,000. |
f |
Sundry expenses to be paid Rs 15,000. |
g |
Bonus payable to employees Rs 25,000. |
h |
Goodwill revalued Rs 10,000 at the end of the year. |
i |
Transfer Rs 40,000 to general reserve, assets replacement fund Rs 10,000 and dividend equalization fund Rs 30,000. |
j |
Provide 10% dividend on paid up capital. |
k |
Commission earned Rs 10,000 |
l |
The manager was entitled to a commission of 5% on net profit before charging such commission. |
m |
Make provision of tax 20%. |
Required: (1) Profit and loss account; (2) Profit and loss appropriation account; (3) Balance sheet
[Answer: Net profit = Rs 1,33,710; Deficit = Rs 15,290; Balance sheet = Rs 13,18,685;
NP before commission and tax = 507,700 – 206,095 = Rs 301,605
Commission = 301,605 x 5/100 = Rs 15,080
Profit before tax = 301,605 – 15,080 = Rs 286,525
Tax = 286,525 x 20/100 = Rs 57,305
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 20
VC Company Ltd has authorised capital of Rs 7,00,000 divided into 5,000 equity shares and 2,000, 10% preference shares of Rs 100 each. The trial balance on 31st December 2019 is given below:
Debit |
Amount |
Credit |
Amount |
Purchases |
3,20,000 |
Sales |
8,00,000 |
Opening stock |
40,000 |
Equity share capital @ Rs 100 each |
5,00,000 |
Sales return |
20,000 |
10% Preference shares @ Rs 100 |
2,00,000 |
Rent and rates |
30,000 |
10% Debentures |
1,00,000 |
Wages |
1,20,000 |
Creditors |
20,000 |
Carriage |
30,000 |
Provision bad debts |
2,000 |
Salaries |
70,000 |
Provision for tax |
7,000 |
Discount |
10,000 |
Transfer fee |
1,000 |
Sundry debtors |
90,000 |
Interest on investment |
10,000 |
Plant and machinery |
1,00,000 |
Purchase return |
10,000 |
Land and building |
4,00,000 |
|
|
Patent |
1,00,000 |
|
|
General expenses |
40,000 |
|
|
Bad debts |
5,000 |
|
|
Interest on debenture |
8,000 |
|
|
Prepaid insurance |
8,000 |
|
|
Cash at bank |
27,000 |
|
|
Calls in arrear |
10,000 |
|
|
Tax paid of last year |
5,000 |
|
|
10% Investment |
2,17,000 |
|
|
|
16,50,000 |
|
16,50,000 |
Additional information:
a. Prepaid insurance expired Rs 5,000.
b. Adjust bad debts 10,000, doubtful debts 5% and discount on debtor 2%.
c. Creditor is agreed to allow 2% discount.
d. Closing stock of market price Rs 20,000 but cost price Rs 25,000.
e. Wages outstanding Rs 10,000 but prepaid salary is Rs 10,000.
f. Appreciate land and building by 20% and depreciate plant and machinery by 10%.
g. Patents revalued Rs 80,000 at the end of the year.
h. Transfer to general reserve Rs 25,000 and capital reserve Rs 20,000
i. Directors proposed a dividend @ 10% on capital.
j. The manager was entitled to a commission of 5% on net profit after charging such commission.
k. Make provision of tax 25%.
Required: (1) Trading account; (2) Profit and loss account; (3) Profit and loss appropriation account; (4) Balance sheet
[Answer: Gross profit = Rs 2,90,000; Net profit = Rs 135,414;
Surplus = Rs 23,414; Balance sheet = Rs 10,13,180;
NP before commission and tax = 395,100 – 205,520 = 189,580
Commission = 189,580 x 5/105 = 9,028
Profit before tax = 189,580 – 9,028 = 180,552; Tax = 180,552 x 25/100 = 45,138
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 21
The authorized capital of Syntax Manufacturing Ltd was Rs 10,00,000 divided into 10,000 shares of Rs 100 each. The following is the trial balance of the company as on 31st December 2019:
Particulars |
Amount Dr |
|
Particulars |
Amount Cr |
Plant and machinery at cost |
5,00,000 |
|
Share capital ( 6,500 shares @ Rs 100) |
6,50,000 |
Debtors |
5,03,000 |
|
Accumulated depreciation 1st Jan |
1,70,000 |
Cash at bank |
6,07,760 |
|
Creditors |
1,73,295 |
Stocks 1st Jan |
2,33,500 |
|
Sales during year less returns |
26,39,000 |
Purchases of materials |
11,60,000 |
|
6% Secured loan |
1,80,000 |
Manufacturing wages |
1,30,000 |
|
Profit and loss appropriation account |
54,705 |
Other wages |
9,270 |
|
|
|
Power |
24,732 |
|
|
|
Rent |
96,000 |
|
|
|
Audit fee |
4,300 |
|
|
|
Office salaries |
2,55,700 |
|
|
|
Salary and fees |
1,05,000 |
|
|
|
Interest paid on loan |
10,800 |
|
|
|
Sundry administrative expenses |
34,940 |
|
|
|
Sundry production expenses |
43,672 |
|
|
|
Selling expenses |
76,326 |
|
|
|
Advertising |
42,000 |
|
|
|
Advance customs duty |
30,000 |
|
|
|
|
38,67,000 |
|
|
38,67,000 |
Additional information:
The cost of power and rent is regarded as 2/3 production cost; the remainder to be administrative.
Machinery is to be depreciated @ 15% using the straight line method.
The auditors have requested that a provision of 3% of closing debtors be provided for.
The salary and fee are to be divided in 2:1 between production cost and office expenses.
Goods lost by fire Rs 15,000 but no claimed is received from insurance company
Provision for taxation made 50%
BOD decided to set aside Rs 150,000 as general reserve and proposed dividend Rs 75,000.
Stocks were valued as follows:
|
1st Jan 2019 |
31st Dec 2019 |
|
Cost |
233,500 |
310,000 |
|
Market value |
236,000 |
297,000 |
|
Required: (1) Trading account; (2) Profit and loss account
(3) Profit and loss appropriation account; (4) Balance sheet
[Answer: Gross profit = Rs 12,24,070; Net profit = Rs 3,09,835;
Surplus = Rs 1,39,540; Balance sheet = Rs 19,22,670;
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු =
PROBLEM: 22
The authorized share capital of SVS Company Ltd is Rs 800,000 divided into equal of equity shares and 8% preference shares of Rs 100 each. The trial balance of the company as on 31st December 2019 is given below:
Particulars |
Amount Dr |
Amount Cr |
|
Equity share capital @ Rs 100 |
|
3,00,000 |
|
8% Preference shares @ Rs 100 |
|
2,00,000 |
|
10% debenture |
|
2,00,000 |
|
Opening stock |
1,20,000 |
|
|
Rent and rates |
25,000 |
|
|
Purchase and sales |
4,50,000 |
10,00,000 |
|
Wages |
2,25,000 |
|
|
Discount |
10,000 |
15,000 |
|
Vehicles |
5,50,000 |
|
|
Carriage on purchase |
5,000 |
|
|
Carriage on sales |
20,000 |
|
|
Debtors and creditors |
80,000 |
30,000 |
|
Tax paid and provision for tax (of last year) |
10,000 |
6,000 |
|
Machinery |
1,00,000 |
|
|
Machinery (purchased on 30th June) |
50,000 |
|
|
Investment in share |
50,000 |
|
|
Loose tools |
25,000 |
|
|
Salary |
60,000 |
|
|
Bad debts and provision for bad debts |
4,000 |
9,000 |
|
Calls in arrear and advance |
10,000 |
20,000 |
|
Debenture interest up to 30 September |
15,000 |
|
|
Insurance |
10,000 |
|
|
Transfer fees |
|
5,000 |
|
Return outward |
|
10,000 |
|
Bank balance and overdraft |
56,000 |
30,000 |
|
P&L appropriation account |
|
50,000 |
|
|
18,75,000 |
18,75,000 |
|
Additional information:
a. Goods worth Rs 10,000 are distributed as free sample.
b. Depreciate all fixed assets @ 10%.
c. Wages includes Rs 25,000 for salary paid to office staff.
d. General reserve is created for Rs 10,000.
e. Loose tools are amortized by 40%.
f. Prepaid insurance is Rs 2,500.
g. Goods sold costing Rs 10,000 for Rs 15,000 on sales or return basis.
h. Director’s proposed final dividend Rs 10 per share for issued equity shares.
i. Stocks on 31st December were valued at Rs 80,000.
j. Managing directors is entitled to a commission of 3% on net profit after charging such commission.
Required: (1) Trading account; (2) Profit and loss account
(3) Profit and loss appropriation account; (4) Balance sheet
[Answer: Gross profit = Rs 320,000; Net profit = Rs 85,714;
Surplus = Rs 75,714; Balance sheet = Rs 911,000
*M’s commission (349,000 – 259,000) = 90,000 x 5/105 = Rs 4,286
*On-approval: Rs 15,000 is deducted from sales and debtors
But Rs 10,000 is added with closing stock
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